...Nicoleta Maria Ienciu; Dumitru Matiş Purpose The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order...

... in a society that is moving away from industrialization and capital and towards innovation and knowledge as the backbone of industrial competitiveness. © Emerald Group Publishing Limited 2012 Human resources Human capital Business models Network companies Multiple case study Human resource...

... the historical context for the lack of traction in the area of accounting for people, and the relatively recent development of the Intellectual Capital Statement as a partial but positive development in the area. Human resource costing Human resource accounting Human resources Human capital Intellectual...

...Stefania Veltri; Antonella Silvestri Purpose The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC (human capital, organizational capital, relational capital) in creating firm...

...John Dumay; Jim Rooney Purpose The purpose of this paper is to examine the reason for, and outcomes of, the New South Wales Land and Property Authority's (Lands) Vision 2013 plan designed to deal with a perceived impending human capital crisis in light of a rapidly ageing workforce. The research...

...Habib‐Uz‐Zaman Khan; Rashidozzaman Khan Purpose The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice...

...Vivien Beattie; Sarah Jane Smith Purpose The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare...

...Naveed Iqbal Chaudhry; Muhammad Azam Roomi Purpose The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can...

...Ananda Samudhram; G. Sivalingam; Bala Shanmugam Purpose The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach The possible forces that hinder greater...

... that VAIC™ has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total...

... assets in the marketing domain. It is now being applied for the first time to human assets. Tony Tollington can be contacted at: Tony.Tollington@brunel.ac.uk © Emerald Group Publishing Limited 2010 Human capital Intangible assets Human resource management Accounting We start...

...John C. Dumay; Jiayang Lu Purpose The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research...

... of accounting for people. Originality/value The paper provides a provocative introduction to the topic of accounting for people and as such may be of value to both newcomers to the field and those who are simply intrigued by the idea itself. Human resource accounting Human capital Accounting research...

...Guy Ahonen Purpose The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms. Design/methodology/approach The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates...

...Subhash Abhayawansa; Indra Abeysekera Purpose Although the importance of human capital (HC) in firm value creation is firmly established in the literature, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts is minimal...

...); and the human resources management approach (which advocates recognition of an asset). Design/methodology/approach A case study analysis was conducted in two large Portuguese companies where human capital is said to be a critical factor of firm success. The authors used document analysis and interviews...

...Vijaya Murthy; Indra Abeysekera Purpose The purpose of this study is to explore the human capital (HC) value creation practices of knowledge‐based software and service exporter industry in India. Design/methodology/approach The study used HC disclosure attributes as a tool to the contents...

...Patrice Gélinas Purpose The purpose of this paper is to present an approach to quantify the monetary value of job security. Design/methodology/approach The paper is theoretical and based on a financial economics human capital model. Empirical estimates of the annualized value of job security...

... the problem. Only 62 per cent of organisations use occupational health professionals in this way, however, with 30 per cent of employers indicating that they make use of coordinated rehabilitation initiatives. Employees Human capital Intellectual capital Accounting Career satisfaction ©...

... brands and find tenants willing to pay a high rent. © Emerald Group Publishing Limited 2006 Architecture Human capital Property Brands The aim of this paper is to discuss how architecture and design of real properties can be used to create brands (property brands) for the owner...